@prefix wd: <http://www.wikidata.org/entity/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

wd:Q22915325
  rdfs:label "Leverage Ratio"@de, "leverage ratio"@en ;
  skos:prefLabel "Leverage Ratio"@de, "leverage ratio"@en ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12244-5> .

skos:narrowMatch
  rdfs:subPropertyOf skos:narrower, skos:mappingRelation ;
  skos:definition "skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has narrower match"@en .

gnd:4154417-1
  rdfs:label "Finanzierungsstruktur"@de ;
  skos:prefLabel "Finanzierungsstruktur"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12244-5> .

<http://zbw.eu/stw/descriptor/12244-5>
  skos:prefLabel "Kapitalstruktur"@de, "Capital structure"@en ;
  skos:broader <http://zbw.eu/stw/thsys/70037> ;
  rdfs:label "Capital structure"@en, "Finanzierungsstruktur"@de, "Finanzierungsregel"@de, "Verschuldungsgrad eines Unternehmens"@de, "Kapitalstruktur"@de, "Financial leverage"@en, "Finanzierungsgrundsatz"@de, "Leverage ratio"@en ;
  skos:narrowMatch wd:Q1416407, wd:Q22915325, gnd:4276718-0 ;
  skos:altLabel "Verschuldungsgrad eines Unternehmens"@de, "Finanzierungsregel"@de, "Finanzierungsgrundsatz"@de, "Financial leverage"@en, "Finanzierungsstruktur"@de, "Leverage ratio"@en ;
  skos:related <http://zbw.eu/stw/descriptor/19522-3>, <http://zbw.eu/stw/descriptor/12273-5>, <http://zbw.eu/stw/descriptor/28373-0>, <http://zbw.eu/stw/descriptor/12249-2>, <http://zbw.eu/stw/descriptor/12274-3> ;
  skos:exactMatch gnd:4125993-2, <http://dbpedia.org/resource/Capital_structure>, wd:Q950816 ;
  skos:relatedMatch gnd:4233251-5, gnd:4125998-1, gnd:4125987-7, gnd:4187980-6, gnd:4029567-9, gnd:4154417-1, gnd:4247918-6 ;
  a zbwext:Descriptor, skos:Concept ;
  skos:inScheme <http://zbw.eu/stw> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  ns0:gvkppn "091370116" .

<http://zbw.eu/stw/thsys/70037>
  rdfs:label "Investition und Finanzierung"@de, "B.02  Corporate finance and capital budgeting"@en, "B.02  Investition und Finanzierung"@de, "Corporate finance and capital budgeting"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/12244-5> ;
  a skos:Concept, zbwext:Thsys ;
  skos:notation "B.02" ;
  skos:prefLabel "B.02  Corporate finance and capital budgeting"@en, "B.02  Investition und Finanzierung"@de .

wd:Q950816
  rdfs:label "capital structure"@en, "Kapitalstruktur"@de ;
  skos:prefLabel "capital structure"@en, "Kapitalstruktur"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12244-5> .

<http://dbpedia.org/resource/Capital_structure>
  rdfs:label "Kapitalstruktur"@de, "Capital structure"@en ;
  skos:prefLabel "Kapitalstruktur"@de, "Capital structure"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12244-5> .

<http://zbw.eu/stw/descriptor/12249-2>
  a skos:Concept, zbwext:Descriptor ;
  rdfs:label "Cost of debt"@en, "Cost of capital"@en, "Cost of equity"@en, "Kapitalkosten"@de, "Capital costs"@en, "Cost of borrowing"@en, "Finanzierungskosten"@de ;
  skos:related <http://zbw.eu/stw/descriptor/12244-5> ;
  skos:prefLabel "Kapitalkosten"@de, "Cost of capital"@en .

gnd:4125998-1
  rdfs:label "Eigenkapitalquote"@de ;
  skos:prefLabel "Eigenkapitalquote"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12244-5> .

<http://zbw.eu/stw/descriptor/28373-0>
  skos:prefLabel "Capital structure theory"@en, "Kapitalstrukturtheorie"@de ;
  rdfs:label "Capital structure theory"@en, "Pecking order theory"@en, "Optimaler Verschuldungsgrad"@de, "Irrelevanz der Kapitalstruktur"@de, "Kapitalstrukturtheorie"@de, "Modigliani-Miller-Theorem"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12244-5> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

gnd:4233251-5
  rdfs:label "Leverage-Effekt"@de, "Kapitalstruktur / Hebelwirkung"@de ;
  skos:prefLabel "Leverage-Effekt"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12244-5> .

gnd:4029567-9
  rdfs:label "Unternehmen / Kapitalerhaltung"@de, "Kapitalerhaltung"@de ;
  skos:prefLabel "Kapitalerhaltung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12244-5> .

skos:altLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en ;
  rdfs:comment "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en, "The range of skos:altLabel is the class of RDF plain literals."@en ;
  rdfs:label "alternative label"@en .

gnd:4125987-7
  rdfs:label "Fremdkapitalquote"@de ;
  skos:prefLabel "Fremdkapitalquote"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12244-5> .

gnd:4187980-6
  rdfs:label "Verschuldungsgrad"@de ;
  skos:prefLabel "Verschuldungsgrad"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12244-5> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag."@en ;
  rdfs:label "preferred label"@en .

skos:exactMatch
  rdfs:subPropertyOf skos:closeMatch ;
  skos:definition "skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch."@en ;
  rdfs:comment "skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch."@en ;
  rdfs:label "has exact match"@en .

<http://zbw.eu/stw/descriptor/12274-3>
  rdfs:label "Debt financing"@en, "Fremdkapital"@de, "Fremdfinanzierung"@de, "Corporate borrowing"@en, "Borrowed capital"@en ;
  skos:prefLabel "Fremdkapital"@de, "Debt financing"@en ;
  skos:related <http://zbw.eu/stw/descriptor/12244-5> ;
  a zbwext:Descriptor, skos:Concept .

gnd:4247918-6
  rdfs:label "Finanzierungsregel"@de ;
  skos:prefLabel "Finanzierungsregel"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12244-5> .

gnd:4125993-2
  rdfs:label "Kapitalstruktur"@de ;
  skos:prefLabel "Kapitalstruktur"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12244-5> .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://zbw.eu/stw/descriptor/19522-3>
  rdfs:label "Ownership concentration"@en, "Eigentümerkonzentration"@de, "Aktionärsstruktur"@de, "Eigentümerstruktur"@de, "Ownership structure"@en ;
  skos:prefLabel "Eigentümerstruktur"@de, "Ownership structure"@en ;
  skos:related <http://zbw.eu/stw/descriptor/12244-5> ;
  a zbwext:Descriptor, skos:Concept .

skos:relatedMatch
  rdfs:subPropertyOf skos:related, skos:mappingRelation ;
  skos:definition "skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has related match"@en .

gnd:4276718-0
  rdfs:label "Kapitalstrukturregel"@de ;
  skos:prefLabel "Kapitalstrukturregel"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12244-5> .

wd:Q1416407
  rdfs:label "Goldene Finanzregel"@de, "Finanzregeln"@de, "Goldene Bilanzregel"@de, "Financing rules"@en, "Finanzregel"@de, "Finanzierungsregeln"@de, "Horizontale finanzierungsregel"@de, "Goldene Finanzierungsregel"@de, "Eins-zu-eins-Regel"@de, "Goldene Bankregel"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12244-5> ;
  skos:prefLabel "Finanzierungsregeln"@de, "Financing rules"@en .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

<http://zbw.eu/stw>
  rdfs:label "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

<http://zbw.eu/stw/descriptor/12273-5>
  skos:related <http://zbw.eu/stw/descriptor/12244-5> ;
  skos:prefLabel "Eigenkapital"@de, "Equity capital"@en ;
  a skos:Concept, zbwext:Descriptor ;
  rdfs:label "Grundkapital"@de, "Equity capital"@en, "Eigenfinanzierung"@de, "Eigenkapital"@de, "Equity financing"@en, "Stammkapital"@de, "Nennkapital"@de, "Share capital"@en .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .